Legal Opinion
General Insurance Agency, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Helen R. Throckmorton
Court of Appeals for the Fourth Circuit
Decided September 9, 1968No. 11870_1PublishedCited by 38 opinions
1Opinion of the Court
BOREMAN, Circuit Judge:
These two cases were consolidated for hearing and disposition in the Tax Court as well as on review in this court. We affirm the decision below.
Certain of the material facts were stipulated and others were found by the Tax Court all of which will be hereinafter briefly stated. Helen R. Throck-morton (hereafter Helen,) the widow of R. W. Throckmorton, deceased, is the taxpayer in No. 11,870 and was a resident of Richmond, Virginia, at the time her petition was filed in the Tax Court. R. W. Throckmorton started an insurance agency in 1931. This business was incorporated…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Hamlin's Trust v. Commissioner of Internal Revenue. Nowel's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1954
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
7 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Major v. CommissionerUnited States Tax Court · 1981
- Lucas v. CommissionerUnited States Tax Court · 1972
- Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
- Better Beverages, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Rich Hill Ins. Agency, Inc. v. CommissionerUnited States Tax Court · 1972
33 more not listed; retrieve them via the Exa API.